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2016 (2) TMI 369 - CESTAT NEW DELHI

2016 (2) TMI 369 - CESTAT NEW DELHI - TMI - Classification of services - Business Auxiliary Service (BAS) or not - assessee required to verify the details relating to residential address and /or employer office address or any other details in respect of the applicants seeking financial assistance from various banks and in respect of which these banks sought such verification - Held that:- verification of correctness, fairness and authenticity of information furnished by those seeking loan from B .....

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interest and penalties under Business Auxiliary Service (BAS) on the ground that the appellant provided the said service but did not pay service tax thereon. 2. Ld. Advocate for the appellant states that the service was provided by the appellant to various banks in accordance with an agreement in terms of which it was required to verify the details relating to residential address and /or employer office address or any other details in respect of the applicants seeking financial assistance from v .....

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1 (24) STR 408 (Tri. Del.) and S. R. Kalyanakrishan vs. CCE, Cochin - 2008 (9) STR 255 (Tri. Bang.) in support of his contention. 3. Ld. DR, per contra, contended that evaluation of customers is covered under BAS and therefore the impugned order is sustainable. 4. We have considered the contentions of both sides. We find that the only service rendered by the appellant is to verify the details regarding residential address and / or office address of the employer etc. given in the applications sub .....

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